2017-18 report on referendum exceptions...2017-2018: 1) adopt a resolution by january 26, 2017,...

Taxpayer Relief Act

Special Session Act 1 of 2006

Report on Referendum Exceptions

For School Year 2017-2018

April 2017

COMMONWEALTH OF PENNSYLVANIA

DEPARTMENT OF EDUCATION

333 Market Street

Harrisburg, PA 17126-0333

www.education.pa.gov

Commonwealth of Pennsylvania Tom Wolf, Governor

Department of Education

Pedro A. Rivera, Secretary

Office of Administration

Debbie Reeves, Deputy Secretary

Bureau of Budget and Fiscal Management

Danielle Mariano, Director

Division of Subsidy Data and Administration

Benjamin Hanft, Chief

The Pennsylvania Department of Education (PDE) does not discriminate in its educational programs, activities, or

employment practices, based on race, color, national origin, sex, sexual orientation, disability, age, religion,

ancestry, union membership, or any other legally protected category. Announcement of this policy is in accordance

with State Law including the Pennsylvania Human Relations Act and with Federal law, including Title VI and Title

VII of the Civil Rights Act of 1964, Title IX of the Education Amendments of 1972, Section 504 of the

Rehabilitation Act of 1973, the Age Discrimination in Employment Act of 1967, and the Americans with

Disabilities Act of 1990.

The following persons have been designated to handle inquiries regarding the Pennsylvania Department of

Education’s nondiscrimination policies:

For Inquiries Concerning Nondiscrimination in Employment:

Pennsylvania Department of Education

Equal Employment Opportunity Representative

Bureau of Human Resources

333 Market Street, 11th Floor


Voice Telephone: (717) 787-4417

Fax: (717) 783-9348

Text Telephone TTY: (717) 783-8445

For Inquiries Concerning Nondiscrimination in All Other Pennsylvania Department of Education Programs

and Activities:

Pennsylvania Department of Education

School Services Unit Director

333 Market Street, 5th Floor


Voice Telephone: (717) 783-3750

Fax: (717) 783-6802

Text Telephone TTY: (717) 783-8445

If you have any questions about this publication or for additional copies, contact:

Pennsylvania Department of Education Voice: (717) 787-5423

Bureau Budget and Fiscal Management Fax: (717) 772-4106

Division of Subsidy Data and Administration TTY: (717) 783-8445

333 Market Street, 4th Floor www.education.pa.gov

Harrisburg, PA 17126-0333 [email protected]

All Media Requests/Inquiries: Contact the Office of Press & Communications at (717) 783-9802

Table of Contents

Index and Preliminary Budget Process ...................................................................... 1

Referendum Exception Submission Process.............................................................. 2

Review of Referendum Exceptions and Results of Review ...................................... 3

Referendum Exceptions Utilized in Final Budgets ................................................... 5

Description of Report Tables ..................................................................................... 6

Appendix .................................................................................................................... 7

April 2017 1

Report on Referendum Exceptions


Pursuant to the Taxpayer Relief Act (Special Session Act 1 of 2006 or Act 1), the Pennsylvania

Department of Education (Department) sets an inflation index each year that serves as a cap on

each school district’s allowable tax increase. School districts can only raise taxes above this

index by either obtaining approval from the voters or applying and qualifying for one of the

specific referendum exceptions provided for in Act 1. This report describes the process by which

school districts applied for referendum exceptions for the 2017-2018 school year and provides

data collected during the Department’s review process.

Index – Allowable Inflationary Tax Rate Increase

In September 2016, the Department calculated the index for each school district as required by

law. The base index of 2.5 percent is the average of the percentage increase in the statewide

average weekly wage, as determined by the Pennsylvania Department of Labor and Industry, for

the preceding calendar year and the percentage increase in the Employment Cost Index for

Elementary and Secondary Schools, as determined by the Bureau of Labor Statistics in the U.S.

Department of Labor, for the previous 12-month period ending June 30. School districts with

lower wealth (i.e., a market value/personal income aid ratio (MV/PI AR) greater than 0.4000),

receive an adjusted index that is achieved by multiplying the base index by the sum of 0.75 and

each school district’s MV/PI AR for the current year.

Preliminary Budget Process

Based on the process outlined in Act 1, school districts had the following options for school year

2017-2018: 1) adopt a resolution by January 26, 2017, certifying that they would not increase

taxes above their index or 2) adopt a preliminary budget by February 15, 2017. A school district

adopting a resolution may not apply for referendum exceptions or ask voters for a tax increase

above the inflation index. For school year 2017-2018, 356 school districts adopted a resolution

certifying that tax rates would not be increased above their index and 130 adopted a preliminary

budget with real estate tax rates over the index.

356

130

0

50

100

150

200

250

300

350

400

Resolution Not toExceed Index

Preliminary Budgets with TaxIncreases Over the Index

2013-2014

2014-2015

2015-2016

2016-2017

2017-2018

April 2017 2

Resolution and Preliminary Budget Counts

School districts adopting a resolution to not increase taxes above their index

356

School districts submitting preliminary budgets

141

With real estate tax rates over index 130

With real estate tax rates within index 11

School districts operating on calendar year basis, not included in this report

2

School districts not subject to preliminary budget requirements of Act 1

1

TOTAL NUMBER OF SCHOOL DISTRICTS

500

Of the 141 school districts that adopted a preliminary budget, 130 adopted real estate tax rates

that exceeded the school district’s index. The tax rate increases in the remaining 11 school

districts that adopted a preliminary budget did not exceed the school district’s index.

The school districts that adopted a preliminary budget had two options to increase tax rates

above their index: 1) seek an exception from the Department or, 2) request approval from the

electorate by placing a referendum question on the ballot for May 16, 2017, which is the election

immediately preceding the 2017-2018 school year.

Referendum Exception Submission Process

In order to increase property taxes above the index without seeking voter approval, a school

district must apply to and receive approval from the Department for a referendum exception. Act

1 lists four referendum exceptions based on costs associated with the following areas:

1. School Construction—Grandfathered Indebtedness

2. School Construction—Electoral Indebtedness

3. Special Education Expenditures

4. Retirement Contributions to the Public School Employees’ Retirement System (PSERS)

Based on the specific criteria for each exception described in Act 1, the Department used its

electronic, web-based data-reporting system, the Referendum Exception System (RES), to

receive and approve referendum exceptions. (See the Appendix for the Act 1 language

describing the referendum exceptions and for examples of the data-reporting templates

maintained by the Department.)

The electronic system automatically calculates a school district’s allowable exceptions based on

the parameters in Act 1. By reviewing these calculation results, school districts used RES to

determine whether they qualified for an exception and the allowable dollar amount for the tax

increase. School districts were only permitted to submit referendum exceptions to the

Department if they qualified for them based on the data.

April 2017 3

RES used two categories of data to calculate the referendum exceptions:

Annual Financial Report data: RES used prior-year annual financial report (AFR)

data to calculate the referendum exception for Special Education Expenditures. The

Department determined that school year 2015-2016 was the most current year of AFR

data and preloaded this information, and AFR data for school year 2014-2015, into RES.

The system then calculated school districts’ eligibility and allowable dollar amount

based on actual net increases in special education expenditures between the two years of

AFR data.

General Fund Budget data: RES used projected increases in the school year 2017-

2018 preliminary budget, such as school construction and mandated pension obligations,

to calculate the other three referendum exceptions. School districts entered the school

year 2016-2017 estimated data and 2017-2018 preliminary budget data into RES. The

system then calculated school districts’ eligibility and allowable dollar amount.

Department Review of Referendum Exceptions

After school districts submitted their referendum exceptions, the Department reviewed the data

associated with each exception. Based upon this review, the Department contacted school

district business office personnel to determine if data corrections were necessary. The

Department’s approval of referendum exceptions was contingent on the resulting data

corrections. As a result, for 29 school districts, the amount approved by the Department for

some exceptions was either above or below the amount originally submitted.

The Department based its approval of school districts’ requested referendum exceptions on data

meeting the criteria established in Act 1, validating that the requests complied with the law.

Results of Referendum Exception Review

The Department received and approved referendum exception requests from 129 school districts.

Approved Referendum Exception Submissions

School districts with approved referendum exceptions:

That fully cover proposed tax increase in preliminary budget 60

That do not fully cover proposed tax increase in preliminary budget 69

TOTAL NUMBER OF SCHOOL DISTRICTS WITH APPROVED EXCEPTIONS 129

April 2017 4

Of the 130 school districts that passed preliminary budgets with real estate tax rates that

exceeded their index:

60 school districts had approved referendum exception amounts sufficient to cover their

proposed tax rate increase.

70 school districts must either reduce the real estate taxes to the rate increase approved by

the Department or must have already submitted a referendum question to the County

Board of Elections. (See Table 4.)

Preliminary Budget Results and PDE Referendum Exceptions

School districts submitting preliminary budgets with real estate tax rates over index:

With approved exceptions that fully cover proposed tax increase 60

With approved exceptions that do not fully cover proposed tax increase 70

TOTAL NUMBER OF SCHOOL DISTRICTS SUBMITTING PRELIMINARY BUDGETS 130

If the value of the referendum exception(s) a school district sought was greater than what was

needed to balance its preliminary budget, the total value of the exception(s) could be used to

balance its final budget. However, the Department only approved a tax increase in the amount a

school district needed to balance its preliminary budget. For example, if a school district sought

referendum exceptions totaling $200,000 but only needed $75,000 in additional tax revenue to

balance its preliminary budget, the Department approved a tax rate increase based on $75,000,

not $200,000. Tax rate increases were not determined by exception because the full amount of

each exception is not required for most school districts.

School districts located in more than one county are required to apportion the tax levy based on

the market value in each county, as determined by the State Tax Equalization Board, pursuant to

section 672.1 of the Pennsylvania Public School Code of 1949, as amended. As a result, the tax

rate increases are not the same for each county in a multi-county school district.

April 2017 5

Referendum Exceptions Used in Final Budgets Adopted by School Districts

School districts can use the total amount of their approved referendum exceptions if needed to

balance their final budget. However, as the following table indicates, school districts have

historically used referendum exceptions at a lower amount.

Amount of Referendum Exceptions

Number of School Districts

Budget Year Approved Used Percent

Approved Used Percent

2008-2009 $143,189,572 $41,093,962 28.7%

102 66 64.7%

2009-2010 $84,853,037 $13,072,387 15.4%

61 18 29.5%

2010-2011 $192,420,114 $67,647,774 35.2%

133 84 63.2%

2011-2012 $265,830,906 $95,538,548 35.9%

228 135 59.2%

2012-2013 $159,942,625 $48,174,306 30.1% 197 105 53.3%

2013-2014 $121,708,954 $30,484,314 25.0% 171 93 54.4%

2014-2015 $121,097,346 $39,284,177 32.4% 164 92 56.1%

2015-2016 $132,751,446 $36,206,209 27.3% 172 83 48.3%

2016-2017 $144,280,586 $47,960,372 33.2% 179 92 51.4%

2017-2018 $99,542,024 129

April 2017 6

Description of Report Tables

Table 1, “Summary of Referendum Exceptions by Type for School Year 2017-2018,” lists each

referendum exception, the number of school districts approved for each, and the total amount

approved.

Table 2, “Comparison of Number of School Districts Approved for Referendum Exceptions,

2016-2017 vs 2017-2018,” compares data for each referendum exception approved in 2016-2017

and 2017-2018.

Table 3, “Comparison of Amount of Approved Referendum Exceptions, 2016-2017 vs 2017-

2018,” compares data for each referendum exception approved in 2016-2017 and 2017-2018.

Table 4, “Approved Real Estate Tax Rate Increases for School Year 2017-2018 Based on

Preliminary Budget and Referendum Exceptions,” includes summary data for each school

district: Dollar Amount That Preliminary Budget Exceeds the Index, Millage Increase Above the

Index Needed to Fully Fund Preliminary Budget, Millage Increase Above the Index Allowed as a

Result of Approved Exceptions, and Expenditures on Preliminary Budget That Exceed Approved

Exceptions.

Table 5, “Referendum Exceptions for School Year 2017-2018 Sought from and Approved by

Pennsylvania Department of Education,” provides detailed data on the amounts requested and

subsequently approved for each referendum exception submitted by each school district.

Table 6, “Approved Real Estate Tax Rate as Percent of Proposed Tax Rate,” includes

information on tax increases reported on school district preliminary budgets and how much of

each increase relates to approved referendum exceptions.

This report is accessible on the Department’s website at www.education.pa.gov. From the top

menu, select “Teachers and Administrators.” Then select Property Tax Relief from the list

provided on the screen. Under “Resources,” select “Referendum Exceptions” and the report will

be listed at the bottom of the page.

Table 1

Summary of Referendum Exceptions by Type

For School Year 2017-2018Prepared by Pennsylvania Department of Education

School

Districts

Approved

Percent of

Total SDs

Approved

Amount

Approved

Percent of

Total Amount

Approved

122 94.6% $27,296,300 27.4%

98 76.0% $66,794,964 67.1%

7 5.4% $5,450,760 5.5%

0 0.0% $0 0.0%

129 100.0% $99,542,024 100.0%Totals

Referendum Exception

Special Education Expenditures

School Construction

Grandfathered Debt

School Construction

Electoral Debt

Pension Obligations

7

Table 2

Comparison of Number of School Districts Approved for Referendum Exceptions

2016-2017 vs. 2017-2018Prepared by Pennsylvania Department of Education

2016-2017 2017-2018

176 122

125 98

3 7

1 0

179 129

School Districts Approved

Pension Obligations

School Construction

Electoral Debt

Totals

Referendum Exception

School Construction

Grandfathered Debt


8

Table 3

Comparison of Amount of Approved Referendum Exceptions

2016-2017 vs. 2017-2018Prepared by Pennsylvania Department of Education

2016-2017 2017-2018

Dollar

Change

Percent

Change

$69,601,419 $27,296,300 ($42,305,119) (60.8%)

$62,599,503 $66,794,964 $4,195,461 6.7%

$10,319,085 $5,450,760 ($4,868,325) (47.2%)

$1,760,579 $0 ($1,760,579) (100.0%)

$144,280,586 $99,542,024 ($44,738,562) (31.0%)Totals

Pension Obligations

Amount Approved

School Construction

Electoral Debt

School Construction

Grandfathered Debt


Referendum Exception:

9

Table 4

Approved Real Estate Tax Rate Increases


Based on Preliminary Budget and Referendum Exceptions

School District

Dollar

Amount That

Preliminary

Budget

Exceeds the

Index

Millage Increase

Above the Index

Needed to

Fully Fund

Preliminary

Budget

Millage Increase

Above the Index

Allowed as a

Result of

Approved

Exceptions

Expenditures on

Preliminary

Budget That

Exceed

Approved

Exceptions

Abington SD $1,262,418 0.3692 0.1762 $659,840

Allentown City SD $674,304 0.1467 0.1467 $0

Altoona Area SD $1,225,729 0.3964 0.3168 $246,003

Annville-Cleona SD $355,684 0.4312 0.3983 $27,072

Baldwin-Whitehall SD $240,272 0.1348 0.1348 $0

Beaver Area SD $145,035 0.7031 0.3442 $74,033

Bellefonte Area SD $333,756 0.6914 0.6915 $0

Bethel Park SD $1,379,268 0.5886 0.1166 $1,105,919

Bethlehem Area SD

Lehigh 0.9022 0.6171

Northampton 1.8145 0.9605

Brookville Area SD $217,064 0.9285 0.9285 $391,816

Burgettstown Area SD $510,382 0.8433 0.1746 $404,706

Camp Hill SD $199,940 0.2596 0.1099 $115,241

Carlynton SD $603,097 0.9516 0.2692 $432,445

Centennial SD $409,979 0.7779 0.7779 $0

Central Columbia SD $912,621 3.1838 0.3016 $826,166

Central Dauphin SD $2,535,622 0.4559 0.4559 $0

Central Greene SD $237,350 0.4472 0.4343 $6,848

Central Valley SD $218,654 0.7861 0.4135 $103,615

Chambersburg Area SD $936,377 1.3180 1.3180 $0

Chartiers Valley SD $3,423,398 1.5190 0.2334 $2,897,285

Coatesville Area SD $4,943,201 1.7839 1.0154 $2,129,383

Conestoga Valley SD $676,149 0.2569 0.2567 $445

Conewago Valley SD $1,074,512 0.4953 0.4953 $0

Connellsville Area SD $2,413,800 2.3439 0.5560 $1,841,139

Conrad Weiser Area SD

Berks 0.8966 0.8226

Lancaster 0.8742 0.8183

$2,565,673

$70,686$855,317

$1,442,666

10

Table 4




School District

Dollar

Amount That

Preliminary

Budget

Exceeds the

Index

Millage Increase

Above the Index

Needed to

Fully Fund

Preliminary

Budget

Millage Increase

Above the Index

Allowed as a

Result of

Approved

Exceptions

Expenditures on

Preliminary

Budget That

Exceed

Approved

Exceptions

Crestwood SD $33,713 0.0197 0.0197 $0

Daniel Boone Area SD $434,796 0.4099 0.1563 $268,993

Dunmore SD $231,282 2.8576 2.8577 $0

East Lycoming SD $224,621 0.4560 0.4560 $0

East Penn SD $778,517 0.1523 0.1523 $0

East Pennsboro Area SD $268,361 0.1540 0.1540 $0

Eastern Lancaster County SD $460,959 0.2256 0.2256 $0

Eastern Lebanon County SD $965,013 0.5844 0.3301 $419,812

Eastern York SD $929,699 0.8722 0.7438 $136,933

Easton Area SD $252,151 0.1768 0.1768 $0

Elizabeth Forward SD $1,696,581 2.2141 0.2147 $1,532,052

Elizabethtown Area SD $748,281 0.4779 0.4779 $0

Elk Lake SD

Susquehanna 0.7188 0.7188

Wyoming 0.2074 0.2074

Ellwood City Area SD $180,345 0.4039 0.2897 $50,985

Exeter Township SD $111,308 0.0807 0.0808 $0

Fairview SD $102,366 0.1136 0.0873 $23,679

Fleetwood Area SD $965,146 1.1803 0.6810 $408,239

Frazier SD $539,691 2.0243 0.1521 $499,123

Freeport Area SD

Armstrong 5.5804 1.8712

Butler 11.2770 2.5367

Governor Mifflin SD $904,104 0.5870 0.5870 $0

Hanover Area SD $266,327 0.3849 0.3849 $0

Hazleton Area SD

Carbon 0.0000

Luzerne 0.0591 0.0591

Schuylkill 0.0000

$0

$856,017

$0$81,773

$400,813

$243,285

11

Table 4




School District

Dollar

Amount That

Preliminary

Budget

Exceeds the

Index

Millage Increase

Above the Index

Needed to

Fully Fund

Preliminary

Budget

Millage Increase

Above the Index

Allowed as a

Result of

Approved

Exceptions

Expenditures on

Preliminary

Budget That

Exceed

Approved

Exceptions

Hempfield SD $2,195,591 0.6038 0.1310 $1,718,991

Jenkintown SD $8,859 0.0319 0.0319 $0

Lampeter-Strasburg SD $640,594 0.3859 0.3859 $0

Laurel Highlands SD $1,231,683 1.1739 0.5513 $653,227

Laurel SD $159,961 0.5349 0.4205 $34,204

Lebanon SD $342,282 0.4085 0.4085 $0

Lewisburg Area SD $546,464 0.5561 0.4658 $88,791

Lower Merion SD $2,804,988 0.3681 0.3681 $0

Lower Moreland Township SD $687,778 0.6551 0.5234 $138,183

Manheim Township SD $964,075 0.3066 0.3066 $0

Marple Newtown SD $3,088,730 0.8985 0.8985 $0

Milton Area SD

Northumberland 0.5351 0.3202

Union 0.2819 0.2348

Monessen City SD $1,747,790 34.9109 11.1775 $1,188,196

Montour SD $367,008 0.1500 0.1501 $0

Montrose Area SD $444,573 2.0000 0.3293 $362,949

Moon Area SD $582,139 0.2502 0.1798 $163,594

Mount Carmel Area SD

Columbia 3.1501 2.1131


Mt Lebanon SD $616,753 0.1780 0.2318 $0

Muncy SD $130,975 0.2632 0.2633 $0

Nazareth Area SD $179,034 0.1791 0.1791 $0

Neshaminy SD $9,188,469 11.7000 4.6839 $5,509,965

New Brighton Area SD $182,510 2.1100 1.9278 $15,752

New Hope-Solebury SD $412,972 1.4091 1.4091 $0

New Kensington-Arnold SD $388,498 3.4189 3.4189 $0

Norristown Area SD $3,376,561 1.2784 1.1196 $419,411

$72,380

$34,653$59,831

$98

12

Table 4




School District

Dollar

Amount That

Preliminary

Budget

Exceeds the

Index

Millage Increase

Above the Index

Needed to

Fully Fund

Preliminary

Budget

Millage Increase

Above the Index

Allowed as a

Result of

Approved

Exceptions

Expenditures on

Preliminary

Budget That

Exceed

Approved

Exceptions

North Allegheny SD $1,307,516 0.2323 0.1801 $294,001

Northampton Area SD $207,182 0.1916 0.1916 $0

Northern Lebanon SD $304,874 0.2225 0.2225 $0

Old Forge SD $311,776 6.9603 1.2728 $254,759

Owen J Roberts SD $983,702 0.4384 0.4385 $0

Palmyra Area SD $862,205 0.4346 0.4346 $0

Penn Hills SD $1,055,596 0.7287 0.3672 $578,460

Penn Manor SD $941,515 0.4026 0.1934 $489,159

Penns Valley Area SD $335,811 1.2678 1.2678 $0

Pennsbury SD $2,384,563 2.7459 2.5948 $131,245

Pequea Valley SD $225,187 0.1800 0.1800 $0

Phoenixville Area SD $1,769,499 0.9110 0.3234 $1,141,240

Pleasant Valley SD $383,991 1.2205 1.2205 $0

Plum Borough SD $299,550 0.2072 0.2072 $0

Pottsville Area SD $593,824 2.2496 2.1616 $23,216

Quaker Valley SD $323,049 0.1833 0.1834 $0

Radnor Township SD $1,532,824 0.4833 0.2169 $844,839

Redbank Valley SD

Armstrong 1.4080 1.4080

Clarion 1.8960 1.8960

Rose Tree Media SD $673,801 0.2397 0.1147 $351,372

Salisbury Township SD $980,123 0.7604 0.5618 $255,924

Seneca Valley SD $5,644,170 9.7950 2.2580 $4,342,997

Sharpsville Area SD $14,764 0.2343 0.2343 $0

Shikellamy SD $1,179,744 6.6979 6.6980 $0

Slippery Rock Area SD $232,866 1.7121 1.7121 $0

South Middleton SD $1,940,877 1.0618 0.4670 $1,087,150

South Side Area SD $161,879 1.2656 1.2656 $0

$71,648 $0

13

Table 4




School District

Dollar

Amount That

Preliminary

Budget

Exceeds the

Index

Millage Increase

Above the Index

Needed to

Fully Fund

Preliminary

Budget

Millage Increase

Above the Index

Allowed as a

Result of

Approved

Exceptions

Expenditures on

Preliminary

Budget That

Exceed

Approved

Exceptions

South Western SD $620,263 0.3157 0.3157 $0

South Williamsport Area SD $732,098 1.9890 $678,651

Southern Columbia Area SD

Columbia 1.6511 1.6511


Southern Huntingdon County SD $229,862 2.3109 1.3443 $96,139

Springfield SD $258,447 0.1473 0.1449 $4,203

Springfield Township SD $1,375,248 1.0862 0.5317 $701,956

Spring-Ford Area SD

Chester 0.4074 0.4075

Montgomery 0.4074 0.4075

Tredyffrin-Easttown SD $986,864 0.2034 0.1934 $48,311

Trinity Area SD $607,473 0.3486 0.0906 $449,554

Twin Valley SD

Berks 0.2060 0.2060

Chester 0.1363 0.1364

Unionville-Chadds Ford SD

Chester 0.2602 0.2602

Delaware 0.0000

Upper Adams SD $1,831,764 2.2224 0.3222 $1,566,117

Upper Merion Area SD $297,382 0.0760 0.0760 $0

Upper Saint Clair SD $434,220 0.2088 0.2088 $0

Valley View SD $354,539 2.9986 2.9986 $0

Wallingford-Swarthmore SD $191,598 0.2019 0.2019 $0

Warrior Run SD

Montour 0.0001 0.0001

Northumberland 0.0000

Union 0.0000

Washington SD $92,161 0.1646 0.1646 $0

$0

$0

$0

$0

$0$491,535

$15

$162,272

$45,256

$153,051

14

Table 4




School District

Dollar

Amount That

Preliminary

Budget

Exceeds the

Index

Millage Increase

Above the Index

Needed to

Fully Fund

Preliminary

Budget

Millage Increase

Above the Index

Allowed as a

Result of

Approved

Exceptions

Expenditures on

Preliminary

Budget That

Exceed

Approved

Exceptions

Wattsburg Area SD $307,060 0.5641 0.5070 $31,082

Wayne Highlands SD $560,097 0.3073 0.3073 $0

Weatherly Area SD $689,323 5.5329 0.0373 $684,674

West Chester Area SD

Chester 0.6770 0.6720

Delaware 0.5469 0.5433

West Mifflin Area SD $968,850 1.0414 1.0414 $0

West Perry SD $404,855 0.3414 0.2159 $148,763

Williamsport Area SD $1,722,136 1.1051 0.1319 $1,516,533

Wilmington Area SD

Lawrence 0.8175 0.0256

Mercer 3.9794 0.7531

Wissahickon SD $1,214,916 0.3403 0.3403 $0

Woodland Hills SD $6,606,801 3.6435 0.1124 $6,402,917

Wyalusing Area SD

Bradford 4.6196 0.7102

Wyoming 4.5755 0.0000

York Suburban SD $1,291,952 0.7503 0.3323 $719,733

Yough SD $309,228 2.4990 2.3474 $18,759

$40,000

$351,705

$611,384

$5,097,839

$317,696

$653,505

15

Table 5

Referendum Exceptions for School Year 2017-2018

Sought From and Approved By Pennsylvania Department of Education

School District Requested Approved Requested Approved Requested Approved Requested Approved

Abington SD $602,578 $0 $0 $0 $0 $0 $0 $602,578 $602,578

Allentown City SD $6,108,962 $988,985 $986,527 $0 $0 $4,010,599 $4,010,599 $1,111,836 $1,111,836

Altoona Area SD $979,726 $0 $0 $0 $0 $1,013,673 $772,287 $278,009 $207,439

Annville-Cleona SD $328,612 $0 $0 $0 $0 $261,119 $261,119 $67,493 $67,493

Baldwin-Whitehall SD $916,104 $0 $0 $0 $0 $844,252 $844,252 $71,852 $71,852

Beaver Area SD $71,002 $0 $0 $0 $0 $0 $0 $71,002 $71,002

Bellefonte Area SD $426,936 $0 $0 $0 $0 $291,500 $291,500 $135,436 $135,436

Bethel Park SD $273,349 $0 $0 $0 $0 $456,252 $0 $273,349 $273,349

Bethlehem Area SD $3,359,702 $0 $0 $0 $0 $2,783,202 $2,682,083 $677,619 $677,619

Brookville Area SD $292,818 $0 $0 $0 $0 $292,818 $292,818 $0 $0

Burgettstown Area SD $105,676 $0 $0 $0 $0 $0 $0 $125,617 $105,676

Camp Hill SD $84,699 $0 $0 $0 $0 $19,525 $19,525 $65,174 $65,174

Carlynton SD $170,652 $0 $0 $0 $0 $93,755 $93,755 $76,897 $76,897

Centennial SD $413,962 $0 $0 $0 $0 $0 $0 $413,962 $413,962

Central Columbia SD $86,455 $0 $0 $0 $0 $0 $0 $86,455 $86,455

Central Dauphin SD $3,050,711 $0 $0 $0 $0 $2,491,271 $2,491,271 $559,440 $559,440

Central Greene SD $230,502 $0 $0 $0 $0 $141,225 $141,225 $89,277 $89,277

Central Valley SD $115,039 $0 $0 $0 $0 $15,793 $15,793 $99,246 $99,246

Chambersburg Area SD $1,440,648 $0 $0 $0 $0 $1,096,866 $1,096,866 $353,783 $343,782

Chartiers Valley SD $526,113 $0 $0 $0 $0 $427,786 $304,030 $222,083 $222,083

Coatesville Area SD $2,813,818 $0 $0 $0 $0 $2,813,818 $2,813,818 $0 $0

Conestoga Valley SD $675,704 $0 $0 $0 $0 $460,900 $460,900 $214,804 $214,804

Conewago Valley SD $2,026,489 $0 $0 $0 $0 $1,880,569 $1,880,569 $145,920 $145,920

Connellsville Area SD $572,661 $0 $0 $0 $0 $0 $0 $572,661 $572,661

School Construction

Grandfathered Debt *Total

Approved

School Construction

Electoral Debt *

Pension

Obligations *

Special Education

Expenditures *

* Differences between amounts requested and approved result from data corrections discussed with school district at time of review. 16

Table 5




School Construction


Approved

School Construction

Electoral Debt *

Pension

Obligations *

Special Education

Expenditures *

Conrad Weiser Area SD $785,841 $0 $0 $0 $0 $642,875 $642,875 $142,966 $142,966

Crestwood SD $608,002 $0 $0 $0 $0 $497,699 $497,699 $110,303 $110,303

Daniel Boone Area SD $165,803 $0 $0 $0 $0 $0 $0 $173,146 $165,803

Dunmore SD $240,768 $0 $0 $0 $0 $185,284 $185,284 $55,484 $55,484

East Lycoming SD $500,254 $0 $0 $0 $0 $444,279 $444,279 $55,975 $55,975

East Penn SD $859,530 $0 $0 $0 $0 $455,647 $455,647 $403,883 $403,883

East Pennsboro Area SD $1,215,508 $0 $0 $0 $0 $1,215,508 $1,215,508 $0 $0

Eastern Lancaster County SD $891,657 $0 $0 $0 $0 $739,347 $739,347 $152,310 $152,310

Eastern Lebanon County SD $545,201 $0 $0 $0 $0 $435,191 $435,191 $110,010 $110,010

Eastern York SD $792,766 $0 $0 $0 $0 $664,965 $664,965 $127,801 $127,801

Easton Area SD $1,956,561 $0 $0 $0 $0 $1,217,257 $1,217,257 $819,071 $739,304

Elizabeth Forward SD $164,529 $0 $0 $0 $0 $0 $0 $164,529 $164,529

Elizabethtown Area SD $1,056,388 $0 $0 $0 $0 $890,313 $890,313 $166,075 $166,075

Elk Lake SD $179,387 $0 $0 $0 $0 $175,393 $75,314 $104,073 $104,073

Ellwood City Area SD $129,360 $0 $0 $0 $0 $0 $0 $129,360 $129,360

Exeter Township SD $425,816 $111,625 $195,672 $0 $0 $31,634 $31,634 $198,510 $198,510

Fairview SD $78,687 $0 $0 $0 $0 $0 $0 $78,687 $78,687

Fleetwood Area SD $556,907 $0 $0 $0 $0 $485,332 $485,332 $71,575 $71,575

Frazier SD $40,568 $0 $0 $0 $0 $0 $0 $108,704 $40,568

Freeport Area SD $305,520 $0 $0 $0 $0 $230,314 $230,314 $75,206 $75,206

Governor Mifflin SD $923,672 $0 $0 $0 $0 $695,453 $695,453 $228,219 $228,219

Hanover Area SD $1,344,921 $0 $0 $0 $0 $1,412,421 $1,344,921 $0 $0

Hazleton Area SD $908,864 $0 $0 $0 $0 $635,809 $635,809 $273,055 $273,055

Hempfield SD $476,600 $0 $0 $0 $0 $69,379 $69,379 $407,221 $407,221


Table 5




School Construction


Approved

School Construction

Electoral Debt *

Pension

Obligations *

Special Education

Expenditures *

Jenkintown SD $136,732 $0 $0 $0 $0 $162,037 $82,550 $54,182 $54,182

Lampeter-Strasburg SD $663,368 $0 $0 $0 $0 $500,365 $500,365 $163,003 $163,003

Laurel Highlands SD $578,456 $0 $0 $0 $0 $374,168 $374,168 $204,288 $204,288

Laurel SD $125,757 $0 $0 $0 $0 $75,885 $75,885 $49,872 $49,872

Lebanon SD $1,242,264 $0 $0 $0 $0 $1,242,264 $1,242,264 $0 $0

Lewisburg Area SD $457,673 $0 $0 $0 $0 $361,227 $361,227 $96,446 $96,446

Lower Merion SD $2,805,325 $0 $0 $0 $0 $1,901,697 $1,901,697 $903,628 $903,628

Lower Moreland Township SD $549,595 $0 $0 $0 $0 $383,486 $383,486 $166,109 $166,109

Manheim Township SD $1,036,380 $0 $0 $0 $0 $741,093 $741,093 $295,287 $295,287

Marple Newtown SD $3,159,335 $2,898,811 $2,883,361 $0 $0 $0 $0 $275,974 $275,974

Milton Area SD $88,778 $0 $0 $0 $0 $31,180 $31,180 $57,598 $57,598

Monessen City SD $559,594 $510,378 $545,235 $0 $0 $0 $0 $14,359 $14,359

Montour SD $595,967 $0 $0 $0 $0 $372,181 $372,181 $223,786 $223,786

Montrose Area SD $81,624 $0 $0 $0 $0 $0 $0 $82,424 $81,624

Moon Area SD $418,545 $0 $0 $0 $0 $212,443 $212,443 $206,102 $206,102

Mount Carmel Area SD $151,147 $0 $0 $0 $0 $6,584 $6,584 $144,563 $144,563

Mt Lebanon SD $808,390 $0 $0 $0 $0 $458,514 $441,790 $366,600 $366,600

Muncy SD $187,779 $125,230 $117,103 $0 $0 $51,844 $51,844 $18,832 $18,832

Nazareth Area SD $388,325 $0 $0 $0 $0 $144,248 $144,248 $244,077 $244,077

Neshaminy SD $3,678,504 $0 $0 $0 $0 $3,044,978 $3,044,978 $633,526 $633,526

New Brighton Area SD $166,758 $0 $0 $0 $0 $0 $0 $193,183 $166,758

New Hope-Solebury SD $431,119 $0 $0 $0 $0 $290,454 $290,454 $140,665 $140,665

New Kensington-Arnold SD $648,247 $0 $0 $0 $0 $648,247 $648,247 $0 $0

Norristown Area SD $2,957,150 $0 $0 $0 $0 $2,500,091 $2,500,091 $457,059 $457,059


Table 5




School Construction


Approved

School Construction

Electoral Debt *

Pension

Obligations *

Special Education

Expenditures *

North Allegheny SD $1,013,515 $0 $0 $0 $0 $447,833 $447,833 $565,682 $565,682

Northampton Area SD $614,624 $0 $0 $0 $0 $339,851 $339,851 $274,773 $274,773

Northern Lebanon SD $331,542 $0 $0 $0 $0 $216,385 $216,385 $115,157 $115,157

Old Forge SD $57,017 $0 $0 $0 $0 $38,264 $38,264 $42,672 $18,753

Owen J Roberts SD $1,590,640 $0 $0 $0 $0 $1,267,510 $1,267,510 $323,130 $323,130

Palmyra Area SD $929,423 $0 $0 $0 $0 $792,431 $792,431 $136,992 $136,992

Penn Hills SD $477,136 $0 $0 $0 $0 $0 $0 $726,011 $477,136

Penn Manor SD $452,356 $0 $0 $0 $0 $212,673 $212,673 $239,683 $239,683

Penns Valley Area SD $426,002 $0 $0 $0 $0 $272,653 $358,122 $67,880 $67,880

Pennsbury SD $2,253,318 $0 $0 $0 $0 $1,445,962 $1,445,962 $807,356 $807,356

Pequea Valley SD $648,556 $0 $0 $0 $0 $575,859 $575,859 $72,697 $72,697

Phoenixville Area SD $628,259 $0 $0 $0 $0 $362,638 $362,638 $265,621 $265,621

Pleasant Valley SD $665,494 $0 $0 $0 $0 $415,512 $415,512 $249,982 $249,982

Plum Borough SD $353,395 $0 $0 $0 $0 $0 $0 $353,395 $353,395

Pottsville Area SD $570,608 $0 $0 $0 $0 $531,085 $531,085 $498,356 $39,523

Quaker Valley SD $385,087 $0 $0 $0 $0 $236,195 $236,195 $148,892 $148,892

Radnor Township SD $687,985 $0 $0 $0 $0 $352,488 $352,488 $335,497 $335,497

Redbank Valley SD $270,524 $4,859 $4,863 $0 $0 $248,875 $248,875 $51,336 $16,786

Rose Tree Media SD $322,429 $0 $0 $0 $0 $0 $0 $322,429 $322,429

Salisbury Township SD $724,199 $0 $0 $0 $0 $609,393 $609,393 $114,806 $114,806

Seneca Valley SD $1,301,173 $0 $0 $0 $0 $911,231 $911,231 $389,942 $389,942

Sharpsville Area SD $163,913 $0 $0 $0 $0 $132,522 $132,522 $31,391 $31,391

Shikellamy SD $1,398,037 $0 $0 $0 $0 $1,322,957 $1,322,957 $75,080 $75,080

Slippery Rock Area SD $529,884 $0 $0 $0 $0 $447,379 $447,379 $82,505 $82,505


Table 5




School Construction


Approved

School Construction

Electoral Debt *

Pension

Obligations *

Special Education

Expenditures *

South Middleton SD $853,727 $718,358 $717,999 $0 $0 $0 $0 $135,728 $135,728

South Side Area SD $218,363 $0 $0 $0 $0 $160,732 $160,732 $57,631 $57,631

South Western SD $739,184 $0 $0 $0 $0 $526,630 $526,630 $212,554 $212,554

South Williamsport Area SD $53,447 $0 $0 $0 $0 $10,568 $10,568 $42,879 $42,879

Southern Columbia Area SD $445,345 $0 $0 $0 $0 $347,477 $389,296 $114,579 $56,049

Southern Huntingdon County SD $133,723 $0 $0 $0 $0 $91,042 $91,042 $89,090 $42,681

Springfield SD $254,244 $0 $0 $0 $0 $0 $0 $254,244 $254,244

Springfield Township SD $673,292 $0 $0 $0 $0 $482,539 $482,539 $190,753 $190,753

Spring-Ford Area SD $1,781,502 $0 $0 $0 $0 $1,293,049 $1,293,049 $488,453 $488,453

Tredyffrin-Easttown SD $938,553 $0 $0 $0 $0 $455,966 $455,966 $482,587 $482,587

Trinity Area SD $157,919 $0 $0 $0 $0 $0 $0 $157,919 $157,919

Twin Valley SD $441,877 $0 $0 $0 $0 $270,665 $270,665 $171,212 $171,212

Unionville-Chadds Ford SD $909,336 $0 $0 $0 $0 $593,675 $593,675 $315,661 $315,661

Upper Adams SD $265,647 $0 $0 $0 $0 $238,548 $238,548 $27,099 $27,099

Upper Merion Area SD $336,110 $0 $0 $0 $0 $0 $0 $336,110 $336,110

Upper Saint Clair SD $449,497 $0 $0 $0 $0 $193,479 $193,479 $256,018 $256,018

Valley View SD $430,369 $0 $0 $0 $0 $313,168 $313,168 $117,201 $117,201

Wallingford-Swarthmore SD $282,589 $0 $0 $0 $0 $0 $0 $282,589 $282,589

Warrior Run SD $319,260 $0 $0 $0 $0 $259,711 $259,711 $59,549 $59,549

Washington SD $130,782 $0 $0 $0 $0 $0 $0 $130,782 $130,782

Wattsburg Area SD $275,978 $0 $0 $0 $0 $0 $0 $275,978 $275,978

Wayne Highlands SD $561,802 $0 $0 $0 $0 $379,824 $379,824 $181,978 $181,978

Weatherly Area SD $4,649 $0 $0 $0 $0 $0 $0 $4,649 $4,649

West Chester Area SD $5,400,281 $0 $0 $0 $0 $4,638,834 $4,638,834 $761,447 $761,447


Table 5




School Construction


Approved

School Construction

Electoral Debt *

Pension

Obligations *

Special Education

Expenditures *

West Mifflin Area SD $1,067,777 $0 $0 $0 $0 $723,804 $723,804 $343,973 $343,973

West Perry SD $256,092 $0 $0 $0 $0 $256,092 $256,092 $95,940 $0

Williamsport Area SD $205,603 $0 $0 $0 $0 $0 $0 $205,603 $205,603

Wilmington Area SD $20,211 $0 $0 $0 $0 $0 $0 $20,211 $20,211

Wissahickon SD $1,229,869 $0 $0 $0 $0 $821,689 $821,689 $408,180 $408,180

Woodland Hills SD $203,884 $0 $0 $0 $0 $0 $0 $203,884 $203,884

Wyalusing Area SD $100,468 $0 $0 $0 $0 $0 $0 $100,468 $100,468

York Suburban SD $572,219 $0 $0 $0 $0 $370,654 $370,654 $201,565 $201,565

Yough SD $290,469 $0 $0 $0 $0 $224,128 $224,128 $66,341 $66,341

$99,542,024 $5,358,246 $5,450,760 $0 $0 $67,853,979 $66,794,964 $28,546,339 $27,296,300

129 7 7 0 0 99 98 123 122


Table 6

Approved Real Estate Tax Rate as Percent of Proposed Tax Rate



School District

Total Increase

in Real Estate

Tax Rate from

Preliminary

Budget

Total Dollar

Value of Real

Estate Tax Rate

Increase

Percent of Real

Estate Tax Rate

Due to

Referendum

Exceptions

Approved Real

Estate Tax Rate

Increase Due to

Exceptions

Dollar Value of

Real Estate Tax

Rate Increase Due

to Exceptions

Abington SD 0.9469 $3,227,575 0.55% 0.1762 $602,578

Allentown City SD 0.8431 $3,770,273 0.77% 0.1467 $674,304

Altoona Area SD 0.4906 $1,517,010 5.72% 0.3168 $979,726

Annville-Cleona SD 0.8226 $844,869 2.74% 0.3983 $328,612

Baldwin-Whitehall SD 0.7700 $1,716,050 0.67% 0.1348 $240,272

Beaver Area SD 2.7410 $621,824 0.44% 0.3442 $71,002

Bellefonte Area SD 2.1947 $1,233,570 1.36% 0.6915 $333,756

Bethel Park SD 0.8027 $1,880,883 0.48% 0.1166 $273,349

Bethlehem Area SD

Lehigh 1.1675 $1,910,265 3.21% 0.6171

Northampton 2.6360 $8,840,030 1.67% 0.9605

Brookville Area SD 2.2694 $532,462 0.00% 0.9285 $217,064

Burgettstown Area SD 0.5306 $321,078 1.46% 0.1746 $105,676

Camp Hill SD 0.5745 $420,972 0.68% 0.1099 $84,699

Carlynton SD 0.9376 $594,223 1.16% 0.2692 $170,652

Centennial SD 4.0950 $1,889,950 0.57% 0.7779 $409,979

Central Columbia SD 1.6378 $549,698 0.63% 0.3016 $86,455

Central Dauphin SD 0.8972 $5,373,442 2.83% 0.4559 $2,535,622

Central Greene SD 1.2834 $817,239 1.51% 0.4343 $230,502

Central Valley SD 2.1273 $687,649 0.74% 0.4135 $115,039

Chambersburg Area SD 4.5620 $4,170,481 1.24% 1.3180 $936,377

Chartiers Valley SD 0.6484 $2,088,516 1.26% 0.2334 $526,113

$3,359,702

22

Table 6




School District

Total Increase

in Real Estate

Tax Rate from

Preliminary

Budget

Total Dollar

Value of Real

Estate Tax Rate

Increase

Percent of Real

Estate Tax Rate

Due to

Referendum

Exceptions

Approved Real

Estate Tax Rate

Increase Due to

Exceptions

Dollar Value of

Real Estate Tax

Rate Increase Due

to Exceptions

Coatesville Area SD 2.0861 $5,976,051 2.80% 1.0154 $2,813,818

Conestoga Valley SD 0.6548 $2,066,922 1.55% 0.2567 $675,704

Conewago Valley SD 0.8957 $2,195,575 3.80% 0.4953 $1,074,512

Connellsville Area SD 1.0828 $1,108,890 3.25% 0.5560 $572,661

Conrad Weiser Area SD 7.9086

Berks 1.6909 $1,760,844 2.85% 0.8226

Lancaster 1.5660 $2,209 3.27% 0.8183

Crestwood SD 0.3249 $679,973 0.19% 0.0197 $33,713

Daniel Boone Area SD 1.1364 $1,731,380 0.50% 0.1563 $165,803

Dunmore SD 6.3570 $514,488 2.40% 2.8577 $231,282

East Lycoming SD 0.9000 $515,008 3.27% 0.4560 $224,621

East Penn SD 0.6655 $4,515,726 0.83% 0.1523 $778,517

East Pennsboro Area SD 0.5092 $944,923 1.25% 0.1540 $268,361

Eastern Lancaster County SD 0.6015 $1,304,009 1.44% 0.2256 $460,959

Eastern Lebanon County SD 0.7506 $1,380,443 2.13% 0.3301 $545,201

Eastern York SD 1.4615 $1,683,674 3.10% 0.7438 $792,766

Easton Area SD 2.0900 $2,980,746 0.29% 0.1768 $252,151

Elizabeth Forward SD 0.9629 $716,951 0.86% 0.2147 $164,529

Elizabethtown Area SD 1.1147 $2,001,380 2.27% 0.4779 $748,281

Elk Lake SD

Susquehanna 2.0171 $236,057 1.69% 0.7188

Wyoming 1.8000 $55,304 0.40% 0.2074

$785,841

$86,340

23

Table 6




School District

Total Increase

in Real Estate

Tax Rate from

Preliminary

Budget

Total Dollar

Value of Real

Estate Tax Rate

Increase

Percent of Real

Estate Tax Rate

Due to

Referendum

Exceptions

Approved Real

Estate Tax Rate

Increase Due to

Exceptions

Dollar Value of

Real Estate Tax

Rate Increase Due

to Exceptions

Ellwood City Area SD 0.8858 $429,889 1.65% 0.2897 $129,360

Exeter Township SD 1.1440 $2,524,026 0.24% 0.0808 $111,308

Fairview SD 0.5937 $632,291 0.50% 0.0873 $78,687

Fleetwood Area SD 1.7307 $1,391,331 2.00% 0.6810 $556,907

Frazier SD 0.7757 $232,538 0.76% 0.1521 $40,568

Freeport Area SD

Armstrong 3.8908 $298,626 2.72% 1.8712

Butler 7.2461 $646,160 1.60% 2.5367

Governor Mifflin SD 1.4000 $2,080,357 2.06% 0.5870 $904,104

Hanover Area SD 1.0000 $701,663 2.07% 0.3849 $266,327

Hazleton Area SD

Carbon 0.8110 $39,145 0.00% 0.0000

Luzerne 0.3930 $1,920,936 0.59% 0.0591

Schuylkill 0.0000 $261,467 0.0000

Hempfield SD 0.6341 $2,603,890 0.62% 0.1310 $476,600

Jenkintown SD 1.0064 $208,489 0.08% 0.0319 $8,859

Lampeter-Strasburg SD 0.9730 $1,923,403 1.82% 0.3859 $640,594

Laurel Highlands SD 1.1210 $1,383,418 2.98% 0.5513 $578,456

Laurel SD 0.8856 $341,471 2.94% 0.4205 $125,757

Lebanon SD 1.1900 $990,851 1.92% 0.4085 $342,282

Lewisburg Area SD 0.9595 $1,009,253 2.58% 0.4658 $457,673

$305,520

$243,285

24

Table 6




School District

Total Increase

in Real Estate

Tax Rate from

Preliminary

Budget

Total Dollar

Value of Real

Estate Tax Rate

Increase

Percent of Real

Estate Tax Rate

Due to

Referendum

Exceptions

Approved Real

Estate Tax Rate

Increase Due to

Exceptions

Dollar Value of

Real Estate Tax

Rate Increase Due

to Exceptions

Lower Merion SD 1.0530 $9,232,332 1.29% 0.3681 $2,804,988

Lower Moreland Township SD 1.3563 $1,341,478 1.50% 0.5234 $549,595

Manheim Township SD 0.7829 $2,715,344 1.55% 0.3066 $964,075

Marple Newtown SD 1.3273 $5,596,812 4.86% 0.8985 $3,088,730

Milton Area SD

Northumberland 2.4050 $377,348 0.50% 0.3202

Union 0.7259 $181,323 1.54% 0.2348

Monessen City SD 13.8566 $692,492 10.16% 11.1775 $559,594

Montour SD 0.5991 $1,972,315 0.81% 0.1501 $367,008

Montrose Area SD 1.2500 $1,810,753 0.65% 0.3293 $81,624

Moon Area SD 0.7469 $2,188,350 0.88% 0.1798 $418,545

Mount Carmel Area SD

Columbia 3.5521 $111 4.98% 2.1131

Northumberland 4.3115 $253,913 4.98% 2.5654

Mt Lebanon SD 0.8300 $2,461,594 0.94% 0.2318 $616,753

Muncy SD 0.7500 $348,632 1.70% 0.2633 $130,975

Nazareth Area SD 1.7400 $3,089,825 0.33% 0.1791 $179,034

Neshaminy SD 8.4839 $7,024,824 2.80% 4.6839 $3,678,504

New Brighton Area SD 4.2392 $289,539 2.88% 1.9278 $166,758

New Hope-Solebury SD 3.7575 $1,147,504 1.44% 1.4091 $412,972

New Kensington-Arnold SD 6.5000 $714,381 3.81% 3.4189 $388,498

Norristown Area SD 2.1512 $5,033,053 3.05% 1.1196 $2,957,150

North Allegheny SD 0.6300 $7,628,698 0.96% 0.1801 $1,013,515

$88,778

$151,147

25

Table 6




School District

Total Increase

in Real Estate

Tax Rate from

Preliminary

Budget

Total Dollar

Value of Real

Estate Tax Rate

Increase

Percent of Real

Estate Tax Rate

Due to

Referendum

Exceptions

Approved Real

Estate Tax Rate

Increase Due to

Exceptions

Dollar Value of

Real Estate Tax

Rate Increase Due

to Exceptions

Northampton Area SD 1.7800 $2,022,664 0.36% 0.1916 $207,182

Northern Lebanon SD 0.6251 $856,525 1.63% 0.2225 $304,874

Old Forge SD 5.3125 $244,111 0.93% 1.2728 $57,017

Owen J Roberts SD 1.1792 $3,263,418 1.42% 0.4385 $983,702

Palmyra Area SD 0.8800 $2,361,136 2.94% 0.4346 $862,205

Penn Hills SD 1.8808 $418,077 1.31% 0.3672 $477,136

Penn Manor SD 0.7907 $2,015,783 0.95% 0.1934 $452,356

Penns Valley Area SD 2.7154 $845,946 2.57% 1.2678 $335,811

Pennsbury SD 6.6287 $6,047,849 1.54% 2.5948 $2,253,318

Pequea Valley SD 0.6329 $928,700 0.96% 0.1800 $225,187

Phoenixville Area SD 1.0524 $1,655,827 1.05% 0.3234 $628,259

Pleasant Valley SD 6.3310 $2,020,173 0.80% 1.2205 $383,991

Plum Borough SD 0.8660 $1,822,581 1.02% 0.2072 $299,550

Pottsville Area SD 3.4270 $904,622 5.59% 2.1616 $570,608

Quaker Valley SD 0.6267 $1,214,285 1.00% 0.1834 $323,049

Radnor Township SD 0.7782 $3,058,816 0.92% 0.2169 $687,985

Redbank Valley SD

Armstrong 2.2000 $113,687 5.82% 1.4080

Clarion 2.9785 $113,354 5.74% 1.8960

Rose Tree Media SD 0.7139 $2,161,560 0.46% 0.1147 $322,429

Salisbury Township SD 1.0132 $1,382,688 2.92% 0.5618 $724,199

Seneca Valley SD 5.3330 $4,772,160 1.66% 2.2580 $1,301,173

$142,141

26

Table 6




School District

Total Increase

in Real Estate

Tax Rate from

Preliminary

Budget

Total Dollar

Value of Real

Estate Tax Rate

Increase

Percent of Real

Estate Tax Rate

Due to

Referendum

Exceptions

Approved Real

Estate Tax Rate

Increase Due to

Exceptions

Dollar Value of

Real Estate Tax

Rate Increase Due

to Exceptions

Sharpsville Area SD 3.0000 $148,235 0.30% 0.2343 $14,764

Shikellamy SD 9.8300 $1,731,394 6.92% 6.6980 $1,179,744

Slippery Rock Area SD 4.8100 $807,852 1.68% 1.7121 $232,866

South Middleton SD 0.7058 $1,341,597 4.30% 0.4670 $853,727

South Side Area SD 3.1451 $410,860 2.17% 1.2656 $161,879

South Western SD 0.8999 $2,324,991 1.60% 0.3157 $620,263

South Williamsport Area SD 0.6562 $241,529 0.85% 0.1452 $53,447

Southern Columbia Area SD

Columbia 3.1381 $324,811 3.43% 1.6511

Northumberland 4.2200 $222,545 3.71% 2.3074

Southern Huntingdon County SD 2.7534 $296,303 3.06% 1.3443 $133,723

Springfield SD 0.9303 $2,064,490 0.45% 0.1449 $254,244

Springfield Township SD 1.3232 $1,853,999 1.59% 0.5317 $673,292

Spring-Ford Area SD

Chester 1.0636 $331,291 1.49% 0.4075

Montgomery 1.0636 $5,153,683 1.49% 0.4075

Tredyffrin-Easttown SD 0.7368 $5,792,966 0.86% 0.1934 $938,553

Trinity Area SD 0.5034 $991,985 0.60% 0.0906 $157,919

Twin Valley SD

Berks 0.9823 $663,941 0.74% 0.2060

Chester 0.9680 $617,151 0.46% 0.1364

$241,235

$282,892

$1,528,717

27

Table 6




School District

Total Increase

in Real Estate

Tax Rate from

Preliminary

Budget

Total Dollar

Value of Real

Estate Tax Rate

Increase

Percent of Real

Estate Tax Rate

Due to

Referendum

Exceptions

Approved Real

Estate Tax Rate

Increase Due to

Exceptions

Dollar Value of

Real Estate Tax

Rate Increase Due

to Exceptions

Unionville-Chadds Ford SD

Chester 0.9532 $1,918,796 0.91% 0.2602

Delaware 0.2900 $449,670 0.00% 0.0000

Upper Adams SD 0.8004 $688,709 1.97% 0.3222 $265,647

Upper Merion Area SD 0.5500 $3,789,788 0.39% 0.0760 $297,382

Upper Saint Clair SD 0.8172 $1,733,113 0.83% 0.2088 $434,220

Valley View SD 6.7800 $955,360 2.54% 2.9986 $354,539

Wallingford-Swarthmore SD 1.2763 $2,096,301 0.46% 0.2019 $272,336

Warrior Run SD

Montour 0.4118 $69,797 0.00% 0.0001

Northumberland 2.1000 $197,362 0.00% 0.0000

Union 0.3899 $23,977 0.00% 0.0000

Washington SD 0.6741 $377,487 1.05% 0.1646 $92,161

Wattsburg Area SD 1.1011 $612,828 2.72% 0.5070 $275,978

Wayne Highlands SD 0.7164 $1,399,961 1.80% 0.3073 $560,097

Weatherly Area SD 1.5044 $142,196 0.07% 0.0373 $4,649

West Chester Area SD

Chester 1.1744 $9,811,252 3.16% 0.6720

Delaware 0.9110 $599,070 3.48% 0.5433

West Mifflin Area SD 1.8987 $1,867,174 3.94% 1.0414 $968,850

West Perry SD 0.6045 $760,391 1.78% 0.2159 $256,092

Williamsport Area SD 0.6856 $1,077,676 0.75% 0.1319 $205,603

$491,535

$5,400,281

$15

28

Table 6




School District

Total Increase

in Real Estate

Tax Rate from

Preliminary

Budget

Total Dollar

Value of Real

Estate Tax Rate

Increase

Percent of Real

Estate Tax Rate

Due to

Referendum

Exceptions

Approved Real

Estate Tax Rate

Increase Due to

Exceptions

Dollar Value of

Real Estate Tax

Rate Increase Due

to Exceptions

Wilmington Area SD

Lawrence 0.5281 $265,680 0.15% 0.0256

Mercer 2.7650 $37,672 1.12% 0.7531

Wissahickon SD 0.8100 $3,059,234 1.74% 0.3403 $1,214,916

Woodland Hills SD 0.9488 $1,720,652 0.38% 0.1124 $203,884

Wyalusing Area SD

Bradford 2.3137 $224,688 1.30% 0.7102

Wyoming 1.6625 $25,963 0.00% 0.0000

York Suburban SD 0.8926 $1,531,513 1.40% 0.3323 $572,219

Yough SD 5.4024 $686,407 2.53% 2.3474 $290,469

$100,468

$20,211

29

A-1

Appendix A

SS Act 1 of 2006, as amended by Act 25 of 2011, provides for the submission of referendum exceptions to PDE if the tax revenue generated by the exception is used for any of the following:

Section 333(f)(2)

(iii) Costs associated with the following:

(A) For a board of school directors that elected to participate in the former act of July 5, 2004 (P.L.654, No.72) known as the Homeowner Tax Relief Act, to pay interest and principal on any indebtedness incurred under 53 Pa CS Pt. VII Subpt. B (relating to indebtedness and borrowing) prior to September 4, 2004. In no case may the school district incur additional debt under this clause except for the refinancing of existing debt, including the payment of costs and expenses related to such refinancing and the establishment of funding of appropriate debt service reserves. An increase under this clause shall be rescinded following the final payment of interest and principal.

(A.1) For a board of school directors that did not elect to participate in the former act of July 5, 2004 (P.L.654, No.72), known as the Homeowner Tax Relief Act, to pay interest and principal on any indebtedness incurred under 53 Pa CS Pt. VII Subpt. B (relating to indebtedness and borrowing) prior to the effective date of this act. In no case may the school district incur additional debt under this clause except for the refinancing of existing debt, including the payment of costs and expenses related to such refinancing and the establishment of funding of appropriate debt service reserves. An increase under this clause shall be rescinded following the final payment of interest and principal.

(B) To pay interest and principal on any electoral debt incurred under 53 Pa CS Pt. VII 30 Subpt. B. An increase under this clause shall be rescinded following the final payment of interest and principal.

(E) For purposes of this subparagraph, electoral debt includes the refunding or refinancing of electoral debt for which an exception is permitted under clause (B) as long as the refunding or refinancing incurs no additional debt other than for:

(I) costs and expenses related to the refunding or refinancing; and

(II) funding of appropriate debt service reserves.

(F) For purposes of this subparagraph, indebtedness includes the refunding or refinancing of indebtedness for which an exception is permitted under clauses (A) and (A.1) as long as the refunding or refinancing incurs no additional debt other than for:

(I) costs and expenses related to the refunding or refinancing; and

(II) funding of appropriate debt service reserves.

(v) Costs incurred in providing special education programs and services to students with disabilities if the increase in expenditures on special education programs and

A-2

services, net of state special education payments, was greater than the index. The dollar amount of this exception shall be equal to the portion of the increase that exceeds the index.

Section 333(n)

Treatment of certain required payments.

(1) The provisions of subsections (f) and (j) shall apply to a school district's share of payments to the Public School Employees' Retirement System as required under 24 Pa CS § 8327 (relating to payments by employers) if the increase in estimated payments between the current year and the upcoming year, as determined by the Department under this section, is greater than the index.

(2) For purposes of this subsection, the following apply: (I) the school district’s share of payments as required by 24 Pa CS §8327 for the

current year shall be determined by the Department using: (A) the lesser of the school district’s total compensation for the current year or

the school district’s total compensation for the 2011-2012 school year. (B) the employer contribution rate under 24 Pa CS §8328 (relating to actuarial

cost method) for the current year. (C) a state retirement subsidy calculated based on the school district’s total

compensation under clause (A) and the employer contribution rate under clause (B).

(II) the school district’s share of payments as required by 24 Pa CS §8327 for the upcoming year shall be determined by the Department using all of the following: (A) the lesser of the school district’s:

(i) estimated total compensation for the upcoming year; or (ii) the school district’s total compensation for the 2011-2012 school year.

(B) the employer contribution rate under 24 Pa CS §8328for the upcoming year.

(C) a state retirement subsidy calculated based on the school district’s total compensation under clause (A) and the employer contribution rate under clause (B).

(3) The dollar amount to which subsection (F) applies shall be determined as follows: (I) Multiply:

(A) the index; by (B) the school district’s share of payments for the current year, as determined

by the Department under this subsection. (II) Subtract:

(A) the product under subparagraph (I); from (B) the amount of increase, as determined by the Department under this

subsection, in the school district’s share of payments between: (i) the current year; and (ii) the upcoming year.

A-3

(4) As used in this subsection, the term “compensation" has the meaning ascribed in 24 Pa CS §8102 (relating to definitions).

Allowable exceptions are calculated based on school district financial data submitted to PDE using the RES online data collection system. Section 333(j)(3) states that “the Department shall approve a school district’s request…if a review of the data…demonstrates that…the school district qualifies for one or more exceptions.” See pages A-4 through A-22 for the data-reporting template for each exception.

(a.1) Bond issue, note or loan and Year Issued Total(a.2) Original or Refinancing(a.3) If Refinancing on a.2, list bond issue, note or loan refinanced(b) PDE lease number for line a.1 (if applicable)(c) Bond issue/note/loan principal amount for line a.1 $0(d) Date line a.1 incurred (mm/dd/yy)

1. Latest date before effective date

2. Earliest date on or after effective date

(e) Date line a.1 issued (mm/dd/yy)

(f) Principal for line a.1 incurred before effective date as % of Total 1. Principal incurred before effective date

2. Principal incurred on or after effective date

3. Total principal incurred (f.1 + f.2) $0 $0 $0 $0 4. Funds on line f.1 as percent of Total (f.1 ÷ f.3) 0.00% 0.00% 0.00% 0.00%

(g) Refinanced indebtedness incurred before effective date

1. Principal refinanced on indebtedness incurred before effective date

2. Principal refinanced on indebtedness incurred on or after effective date

3. Total indebtedness refinanced (g.1 + g.2) $0 $0 $0 $0 4. Refinanced indebtedness incurred before effective date

as % of total (g.1 ÷ g.3) 0.00% 0.00% 0.00% 0.00%

(h) Proceeds used to fund capital projects and to refinance outstanding bond issues.Do not include issuance costs. 1. Escrow, remarketing or call requirement for refinancing 2. Deposit to construction fund (new money for reimbursable and non-reimbursable projects) 3. Total - refinancing and new money (h.1 + h.2) $0 $0 $0 $0 4. Refinancing requirements as % of total (h.1 ÷ h.3) 0.00% 0.00% 0.00% 0.00%

(i) Refinanced indebtedness incurred before effective date as % of total minusPrincipal on indebtedness incurred after effective date as % of total xRefinancing requirements as % of total ((if g.4 > f.4, ((g.4 - f.4) * h.4), else $0); maximum = g.4)

0.00% 0.00% 0.00% 0.00%

(j) Percentage assigned to indebtedness incurred before effective date((f.4 + i), maximum 100%; if a.2 = Original, I = 0%) 0.00% 0.00% 0.00% 0.00%

School Construction: Indebtedness Incurred Prior to Effective DateReferendum Exception Worksheet

333(f)(2)(iii)(A)School District Name

I. LIST ALL ISSUES, NOTES AND LOANS WITH ANY INDEBTEDNESS INCURRED BEFORE EFFECTIVE DATE (as follows) :Act 72 School Districts: September 4, 2004

All Other School Districts: June 27, 2006

THIS WORKSHEET IS FOR ESTIMATIONS ONLY AND MAY NOT BE USED FOR OFFICIAL SUBMISSION.

II. LIST ALL REFINANCING ISSUES, NOTES AND LOANS INCURRED ON OR AFTER THE EFFECTIVE DATE THAT REFINANCED ANY ISSUES, NOTES AND LOANS WITH ANY INDEBTEDNESS INCURRED BEFORE THE EFFECTIVE DATE

School Construction: Indebtedness Incurred Prior to Effective DateReferendum Exception Worksheet

333(f)(2)(iii)(A)School District Name

I. LIST ALL ISSUES, NOTES AND LOANS WITH ANY INDEBTEDNESS INCURRED BEFORE EFFECTIVE DATE (as follows) :Act 72 School Districts: September 4, 2004

All Other School Districts: June 27, 2006


II. LIST ALL REFINANCING ISSUES, NOTES AND LOANS INCURRED ON OR AFTER THE EFFECTIVE DATE THAT REFINANCED ANY ISSUES, NOTES AND LOANS WITH ANY INDEBTEDNESS INCURRED BEFORE THE EFFECTIVE DATE

Bond issue, note or loan and Year Issued Total(k) Current Year total principal and interest payments * $0(l) Reimbursable percentage (if applicable)(m) Applicable aid ratio (greater of MV AR, CARF or Density) 0.0000 0.0000 0.0000(n) Estimated state share (k * l * m) $0 $0 $0 $0 $0(o) Local share attributable to pre-effective date debt ((k - n) * j) $0 $0 $0 $0 $0(p) Total nonrecurring revenue applied to debt service payments $0(q) Estimated local share of payments from recurring revenues (o - p) $0 $0 $0 $0 $0

(r) Next Year total principal and interest payments * $0(s) Reimbursable percentage (if applicable)(t) Applicable aid ratio (greater of MV AR, CARF or Density) 0.0000 0.0000 0.0000(u) Estimated state share (r * s * t) $0 $0 $0 $0 $0(v) Local share attributable to pre-effective date debt ((r - u) * j) $0 $0 $0 $0 $0(w) Total nonrecurring revenue to apply to debt service payments $0(x) Estimated local share of payments from recurring revenues (v - w) $0 $0 $0 $0 $0

(y) Next Year local share minus Current Year local share (x - q) $0 $0 $0 $0 $0

Allowable Exception: School Construction: Indebtedness Prior to Certain Dates (y > $0):

* May include swap payments that are part of the interest charge on indebtedness paid by a district to an authority.

(a.1) Bond issue, note or loan and Year Issued Total(a.2) Original or Refinancing(a.3) If Refinancing on a.2, list bond issue, note or loan refinanced(b) PDE lease number for line a.1 (if applicable)(c) Bond issue/note/loan principal amount for line a.1 $0(d) Date line a.1 incurred (mm/dd/yy)(e) Date line a.1 issued (mm/dd/yy)

(f) Principal for line a.1 as % of Total 1. Principal incurred for electoral debt 2. Principal incurred for non-electoral debt 3. Total principal incurred (f.1 + f.2) $0 $0 $0 $0 4. Funds on line f.1 as percent of Total (f.1 ÷ f.3) 0.00% 0.00% 0.00% 0.00%

(g) Refinanced indebtedness incurred for electoral debt 1. Principal refinanced on electoral debt 2. Principal refinanced on non-electoral debt 3. Total indebtedness refinanced (g.1 + g.2) $0 $0 $0 $0 4. Refinanced indebtedness incurred for electoral debt as % of total (g.1 ÷ g.3) 0.00% 0.00% 0.00% 0.00%

(h) Proceeds used to fund capital projects and to refinance outstanding bond issues.Do not include issuance costs. 1. Escrow, remarketing or call requirement for refinancing 2. Deposit to construction fund (new money for reimbursable and non-reimbursable projects) 3. Total - refinancing and new money (h.1 + h.2) $0 $0 $0 $0 4. Refinancing requirements as % of total (h.1 ÷ h.3) 0.00% 0.00% 0.00% 0.00%

(i) Refinanced indebtedness for electoral debt as % of total minusPrincipal on indebtedness non-electoral debt as % of total xRefinancing requirements as % of total ((if g.4 > f.4, ((g.4 - f.4) * h.4), else $0); maximum = g.4)

0.00% 0.00% 0.00% 0.00%

(j) Percentage assigned to indebtedness incurred for electoral debt((f.4 + i), maximum 100%; if a.2 = Original, I = 0%) 0.00% 0.00% 0.00% 0.00%

School Construction: Electoral Debt Incurred Under 53 Pa.C.S. Pt. VII Subpart BReferendum Exception Worksheet

333(f)(2)(iii)(B)School District Name

ONLY LIST ISSUES, NOTES AND LOANS FOR ELECTORAL DEBTINCURRED UNDER 53 Pa.C.S. Pt. VII Subpart B


School Construction: Electoral Debt Incurred Under 53 Pa.C.S. Pt. VII Subpart BReferendum Exception Worksheet

333(f)(2)(iii)(B)School District Name

ONLY LIST ISSUES, NOTES AND LOANS FOR ELECTORAL DEBTINCURRED UNDER 53 Pa.C.S. Pt. VII Subpart B


Bond issue, note or loan and Year Issued Total(k) Current Year total principal and interest payments * $0(l) Reimbursable percentage (if applicable)(m) Applicable aid ratio (greater of MV AR, CARF or Density) 0.0000 0.0000 0.0000(n) Estimated state share (k * l * m) $0 $0 $0 $0 $0(o) Local share attributable to electoral debt ((k - n) * j) $0 $0 $0 $0 $0(p) Total nonrecurring revenue applied to debt service payments $0(q) Estimated local share of payments from recurring revenues (o - p) $0 $0 $0 $0 $0

(r) Next Year total principal and interest payments * $0(s) Reimbursable percentage (if applicable)(t) Applicable aid ratio (greater of MV AR, CARF or Density) 0.0000 0.0000 0.0000(u) Estimated state share (r * s * t) $0 $0 $0 $0 $0(v) Local share attributable to electoral debt ((r - u) * j) $0 $0 $0 $0 $0(w) Total nonrecurring revenue to apply to debt service payments $0(x) Estimated local share of payments from recurring revenues (v - w) $0 $0 $0 $0 $0

(y) Next Year local share minus Current Year local share (x - q) $0 $0 $0 $0 $0

Allowable Exception: School Construction: Electoral Debt (53 Pa.C.S. Pt. VII Subpt. B) (y > $0):

* May include swap payments that are part of the interest charge on indebtedness paid by a district to an authority.

Expenditure Function & Description for Special Education(General Fund Only)

Actual Amount for 2014-2015


1200 - Special Education Instructionless: 1243 - Gifted Support

Special Education Instruction for Students with Disabilities $0.00 $0.00

2120 - Guidance Services2140 - Psychological Services2150 - Speech Pathology and Audiology Services2160 - Social Work Services2260 - Instruction and Curriculum Development Services2350 - Legal Services2420 - Medical Services2440 - Nursing Services2700 - Student Transportation Services

Special Education Services for Students with Disabilities $0.00 $0.00

(a.3) Total Special Education Expenditures (a.1 + a.2) $0.00 $0.00

Revenue Function & Description for Special Education(General Fund Only)



7271 - Special Education Funding for School Aged Pupils7272 - Early Intervention

Total Special Education Revenues $0.00 $0.00

Special Education Expenditures minus Revenues (a.3 - b) $0.00 $0.00

(c) School District's Index for 2017-2018

$0.00(d) Index multiplied by 2014-2015 Net Special Education Expenditures:

(e) 2015-2016 Net Expenditures minus 2014-2015 Net Expenditures: $0.00

Allowable Exception: Special Education Expenditures (e - d):

(a.1)

________________________________________________________________________

Special Education ExpendituresReferendum Exception Worksheet

333(f)(2)(v) as amended by Act 25 of 2011Enter School District Name


(b)

(a.2)

2011-2012 Salary Base - Total2011-2012 Salary Base - Federal

Actual Dollar Value of Estimated Payments

for 2016-2017

Actual Dollar Value of Estimated Payments

for 2017-2018

(a) Salary Base - Total

Salary Base - Total to use for Referendum Exception $0 $0

(b) PSERS Employer Contribution Rate 25.84% 30.03%

(c) Expenditure Object 230 (a x b) $0 $0(d) Revenue 7820

(e) Percent State (d ÷ c) 0.00% 0.00%(f) Expenditure Object 230 - Local and Federal Share of Total (c - d) $0 $0(g) Salary Base - Federal

Salary Base - Federal to use for Referendum Exception $0 $0

(h) Expenditure Object 230 - Federal Share of Total (g x b) $0 $0(i) Expenditure Object 230 - State Share of Federal (h x e) $0 $0(j) Expenditure Object 230 - Local Share (f - i) $0 $0

School District's Index for 2017-2018

(k) $0

(l) $0

Index multiplied by 2016-2016 budgeted school district share of payments to PSERS:

2017-2018 net budgeted amount minus 2016-2017 net budgeted amount:

Allowable Retirement Contributions Exception (l - k):

Retirement ContributionsReferendum Exception Worksheet

333(n) as amended by Act 25 of 2011School District Name


Budgeted School District Share of Payments to PSERS

__________________________________________________________________________________

2017-18 report on referendum exceptions...2017-2018: 1) adopt a resolution by january 26, 2017,...

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